12. Models 303, 322 and 390

Models 303, 322 and 390 are modified in order to adapt them to the new structure of tax rates introduced by the third Final Provision of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy, and by article 18 of Royal Decree-Law 11/2022, of June 25, by which certain measures are adopted and extended to respond to the economic and social consequences of the war in Ukraine , to address situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma.

In order to standardize the nomenclature used in the different self-assessment models, in forms 303 and 322 the name of box B of the section to be completed in the last settlement period by the taxable persons exempted from submitting form 390, and in form 390 the name of box B of section 3 is modified.

In order to standardize models 303 and 322, which include three boxes for the declaration of the equivalence surcharge , with model 390, which includes four boxes, a new box is incorporated into said models for the equivalence surcharge.

In order to facilitate its completion by the taxpayer, box D of section 6 of form 303 is numbered.

With the aim of improving and streamlining the management of Value Added Tax, a box is introduced in the result section of form 303 to individualize the results of previous self-assessments when complementary self-assessments are presented .

Finally, model 303 incorporates the payment option at a collaborating entity through an income document for taxpayers who are not required to submit mandatory online provided for in article 2.a).1 of Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature. This option is available from 2023 (with practical effects from the first quarter -Q1- of 2023).